Governor Signs Bill Confirming that Charitable Giving Does Not Affect Residence Designation under State Income Tax
Legislation that would clarify that charitable contributions are not a factor in determining where a person is domiciled under the New Jersey gross income tax was signed into law by Governor Christie on June 27, 2013. P.L. 2013, C. 73 [formerly S-2532 (Sarlo/Oroho) / A-3860 (Vainieri-Huttle/Spencer)] is intended to alleviate concerns expressed by some out-of-state donors who wish to give to New Jersey charities but who have been told, erroneously, that their gifts may influence the determination of their official residence for tax purposes.
The new law codifies longstanding State policy and does not impose any costs upon the State. It takes effect immediately. The State Association of Jewish Federations took the lead in promoting this bill, which the Center for Non-Profits also supported.
The text of the new law is available at http://www.njleg.state.nj.us/2012/Bills/AL13/73_.HTM
If you have questions or need additional information, please contact the Center.